PPT-FA2 Module 3.

Statement of Cash Flow Definition and objectives Classification of elements Direct and indirect methods Gains and losses The Taccount method Accounts receivable 1 SCF Definition and objectives. Investments and financial instruments. Classification of investments. Amortized cost (Held-to-maturity) investments. Accounting for other investments. The equity method. Investments and the cash flow statement. Inventories and Cost of Goods Sold. Definition of inventory. Cost of inventory. Inventory systems. Effect of inventory errors. Costing . inventory. Inventory valuation. The gross profit method. Retail inventory method. Acknowledgements:. CEST. i. CC. Washington State University Fulbright. Liv Haselbach Quinn Langfitt. For current modules email . h. aselbach@wsu.edu or visit cem.uaf.edu/. CESTiCC. . LCA Module Series Groups. PPE and intangible assets: Depreciation, amortization and impairment. Amortization. Impairment. Goodwill impairment. 1. . Amortization of capital assets . Since long-lived assets provide benefits over several years, the cost is allocated (matched) to the periods in which service are received from (revenues . PPE . and . intangible assets. Definition and valuation. Determining the cost of PPE. Intangibles. Disposal . of capital assets. The equity method (time permitting). 1. . Definitions – Long-lived assets. Lessons in using (and misusing) California’s Child Welfare data. Instructor Notes for Module 2. This module exposes students to data concerning California’s child welfare system, its purpose is to:. Time value of money. Basic interest concepts. Present and future values. Single payment. Annuity (ordinary and due). Applications. 1. Time value of money. Investors expect that money invested should grow, i. e., earn a return, over time. The . 1. Revenue recognition. Expense recognition. Revenue recognition by critical event. Revenue recognition by effort expended. The percentage-of-completion method. Long-term contract losses. The instalment method. Definition and objectives. Classification of elements. Direct and indirect methods. Gains and losses. The T-account method. Accounts receivable. 1. . SCF: . Definition and objectives. The . Statement of Cash . Project facts. Build a Module (experts and their equipment) for oiled wildlife response. 24 months duration. 5 partners. Total eligible costs: € 410,821. EC Contribution (75%): € 304,946. Partners and beneficiaries. The coffee drinkers. Work to be done until end of year. New DB Module layout work. New K Module layout work. Heat to air study. Thermal . tests. Sara’s breakdown compensation method. Documentation of current T0#2 and T1 design changes with respect to CDR design T0#1 as CLIC note . What is accounting?. Objectives of financial reporting. Accounting choice process. Accounting concepts. The accounting cycle. Closing entries. Adjusting entries. Who is your instructor?. Cameron Morrill, PhD, CGA. Price EachOrder CodeCEKA module108-853CEKA Electronic Module kindly visit us at www.nexancourse.com. Prepare your certification exams with real time Certification Questions & Answers verified by experienced professionals! We make your certification journey easier as we provide you learning materials to help you to pass your exams from the first try.